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NY J89610




October 30, 2003

CLA-2-61:RR:NC:WA:361 NY J89610

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6114.20.0010

Mr. Richard Recupero, Director of Imports Regent International Corp.
1411 Broadway
New York, NY 10018

RE: The tariff classification and status under the African Growth and Opportunity Act for women’s garments from Lesotho.

Dear Mr. Recupero:

In your letter dated September 18, 2003, received by this office on October 7, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for two women’s garments.

Style 13045 is a woman’s top constructed either from 100 percent cotton or 60 percent cotton, 40 percent polyester jersey knit fabric, with knit openwork trim. The top has two-inch shoulder straps, a V-neckline in front and a plain, hemmed bottom. The upper back extends across from side seam to side seam, exposing approximately the upper half of the back. The upper back, shoulder straps, and V-neckline in front are all finished with the knit openwork fabric. There is a small velvet bow at the center of the V-neckline. You have indicated that both the jersey knit fabric, the knit openwork, and the velvet bow fabric will be imported in rolls from Taiwan or China. These three types of fabric will be cut and assembled into the completed garment in Lesotho.

Style 13135 is a woman’s pullover constructed either from 100 percent cotton or 60 percent cotton, 40 percent polyester rib knit fabric, with knit openwork fabric trim. The sleeveless pullover has a V-neckline in front and lettuce edging finishing the bottom. The neckline and armholes are finished with the knit openwork fabric. You have indicated that the body fabric and the knit openwork fabric will be imported in rolls from Taiwan or China. The rib knit and knit openwork fabrics will be cut and assembled into the completed garment in Lesotho.

The applicable subheading for style 13045 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.9% ad valorem.

The applicable subheading for style 13135 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articlesknitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem.

Both styles fall within textile category designation 339. Based upon international textile trade agreements these categories from Lesotho are neither subject to quota nor the requirement of a visa.

Based on the information that you supplied, and provided all requirements are met, the submitted garments are eligible for duty free treatment under subheading 9819.11.12, HTSUS, which provides for: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2004, inclusive

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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